Court of Appeal of Louisiana, First Circuit.
KLINE, J.
This is an appeal taken by International Paper Company (IP) from a summary judgment rendered in favor of East Feliciana Parish School Board (School Board) allowing it to levy and collect sales tax on parts and labor used in repairing IP's equipment in East Feliciana Parish. For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
Between January 1, 1994 and December 31, 1996, IP owned and operated a paper mill located in Mobile...
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